中小企业公司治理:系统文献综述与未来研究

IF 5.5 Q1 BUSINESS
Jaime Fernandes Teixeira, Amélia Carvalho
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引用次数: 1

摘要

本研究的目的是通过系统的文献回顾来检验中小企业的公司治理。设计/方法/方法本综述分析了该领域19篇已发表的研究,确定了14种期刊和40位作者。分析了公司治理机制与中小企业绩效各方面的关系。公司治理的特征分为董事会、所有权、CEO、审计和年龄五大类。研究发现:公司治理机制与中小企业绩效的各个方面存在直接关系,包括创新、国际化、审计和失败风险。该研究还强调了未来研究需要采用行为视角,将重点从识别责任转移到检查治理过程,并使用非线性模型和定性方法来有效分析所研究现象的相互关联性质。研究局限性/启示:该综述的局限性包括可用于分析的研究数量有限,以及大多数实证研究基于来自欧洲国家的证据,只有少数论文关注其他国家,如美国、中国和加纳。本文的研究结果为中小企业公司治理领域的研究者和实践者提供了有价值的见解。该研究结果为该领域的进一步研究提供了基础,并强调了未来研究需要采用行为视角,使用非线性模型和定性方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate governance in SMEs: a systematic literature review and future research
Purpose The purpose of this study is to examine the corporate governance of small and medium enterprises (SMEs) through a systematic literature review. Design/methodology/approach The review was conducted by analyzing 19 published studies in the field, leading to the identification of 14 journals and 40 authors. The relationship between corporate governance mechanisms and various aspects of SMEs’ performance was analyzed. The characteristics of corporate governance were classified into five categories: board, ownership, CEO, audit and age. Findings The review found a direct relationship between corporate governance mechanisms and various aspects of SMEs’ performance, including innovation, internationalization, auditing and risk of failure. The study also highlights the need for future research to adopt a behavioral perspective, to shift focus from identifying responsibilities to examining governance processes and to use nonlinear models and qualitative methods to effectively analyze the interrelated nature of the phenomena under study. Research limitations/implications The limitations of the review include the limited number of studies available for analysis, as well as the fact that most of the empirical research was based on evidence from European countries, with only a few papers focusing on other countries, such as the USA, China and Ghana. Originality/value The results of this review provide valuable insights for researchers and practitioners in the field of corporate governance in SMEs. The findings provide a foundational basis for further research in the area and highlight the need for future studies to adopt a behavioral perspective and use nonlinear models and qualitative methods.
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来源期刊
CiteScore
11.20
自引率
33.90%
发文量
68
期刊介绍: Providing a consistent source of in-depth information, analysis and advice considering corporate governance on an international scale, Corporate Governance: The International Journal of Business in Society focuses on knowledge development, practice and performance standards for scholars and Boards of Directors/ Governors of companies throughout the world. The journal publishes a diverse range of substantive theoretical and methodological debates as well as practical developments in the field of corporate governance worldwide. The journal particularly encourages attention to the impact of changes of business/corporate governance forms and practices on people, and the sustainability of different governance models. Articles that highlight models and structures that advance the interests, dignity and well being of all stakeholders, in a sustainable manner, are particularly welcome. The journal covers a broad spectrum of governance-related themes including: -Effective boardroom performance -Control and regulation -Executive leadership -The role and contribution of external (non-executive) directors -The growing importance of governance in the wake of ever-greater corporate scandals -Redefinitions and reassessments of corporate governance models -The role of business in society -The changing nature of the relationship and responsibilities of the firm towards various stakeholders -The incentives required to encourage more socially- and environmentally-responsible corporate action -The role and impact of local and international regulatory agencies and regimes on corporate behaviour.
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